Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Deduction u/s 10A or 10B - Profits on one unit cannot be set off from the loss of another firm in the process of computation of deduction under section 10A of the Act - AT
Deduction u/s 10A or 10B - Profits on one unit cannot be set off from the loss of another firm in the process of computation of deduction under section 10A of the Act - AT
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